| Project/Area Number |
05301084
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| Research Category |
Grant-in-Aid for Co-operative Research (A)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | School of Business Administration, Kobe University |
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Principal Investigator |
KOBAYASHI Tetsuo School of Business Administration, Kobe University, Prof., 経営学部, 教授 (90030709)
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| Co-Investigator(Kenkyū-buntansha) |
YAMAMOTO Koji School of Economics, Osaka State University, AsSO.Prof., 経済学部, 助教授 (20166797)
YOSHIKAWA Takeo School of Business Administration, Yokohama National University, Prof., 経営学部, 教授 (50018058)
TANAKA Masayasu School of Science and Technology, Tokyo University of Science, Prof., 理工学部, 教授 (50084447)
KATO Yutaka School of Business Administration, Kobe University, Prof., 経営学部, 教授 (70117993)
TANI Takeuki School of Business Administration, Kobe University, Prof., 経営学部, 教授 (00030718)
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| Project Period (FY) |
1993 – 1994
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| Project Status |
Completed (Fiscal Year 1994)
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| Budget Amount *help |
¥4,000,000 (Direct Cost: ¥4,000,000)
Fiscal Year 1994: ¥1,500,000 (Direct Cost: ¥1,500,000)
Fiscal Year 1993: ¥2,500,000 (Direct Cost: ¥2,500,000)
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| Keywords | strategic cost management / strategic management accounting / target cost management / research and development management / cross-functional activities / cost-down / suppliers relationship / transfer of Japanese cost management into the foreign subsidiaries / コスト・マネジメント / 日本的管理システムの海外移転 / 目標原価(ターゲット・コスト) / ライフサイクル・コスト / QCDR管理 |
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| Research Abstract |
The purpose of the research were 1) to provide the theoretical framework of Japanese cost management and 2) to identify what extent Japanese cost management is applicable to the organizations in different cultural setting. The ultimate goal of target cost management is to realize several dimensions of targets, including those of cost, quality, reliability, time-to-market, and others simultaneously. All of these dimensions are major interests of the customers. Ideally, target cost management activities should cover all phases of product life cycle.
In the year of 1993 and 1994, we did a comprehensive literature survey and critical analysis on the available studies, in-depth field research, and intensive discussion with managers and engineers who are in charge of target cost management. We recognized several very Japanese characteristics including cross-functional product development and design-in activities with suppliers.
In the year of 1994 and 1995, we continued the field research. In
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addition, we focused on target cost management transfer into the foreign subsidiaries. Main aspects of the research were information systems supporting the activities, the relationship between cost management and organizational structure/strategies, dysfunction of Japanese cost management and the ways to overcome the problems identified, research and development management, and cross-cultural communication.
Some part of our research results were presented at the annual meeting of Japan Accounting Association and international conferences held in Venice, Milan, and Boston. We are preparing the English version of the report. We will send out the exposure draft to the researchers in the world and comments and critiques will be reflected in the final report. Moreover, we are engaging a research with an European company that started to implement target cost management. We are in a position to observe the implementation processes so that we can share the experience of transfering target cost management. Also, we have selected the reseach sites in several Japanese foreign subsidiaries. Research results from them will reinforce our current findings. This also helps us to judge the stiffness of our theoretical framework. Less
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